Seafarers' Allowance
A €6,350 income tax allowance set against your at-sea earnings if you work at least 161 days at sea on a qualifying international voyage during the year.
Last checked October 2026
What it is
An income tax allowance of €6,350 a year for seafarers who work at least 161 days at sea on a qualifying international voyage in the tax year, set against the employment income earned on board. Public sector employees cannot claim it.
Who can get it
- You carry out your work wholly on board a sea-going ship while on an international voyage
- You spend at least 161 days at sea on a qualifying voyage in the year (a voyage that begins or ends at a port outside Ireland)
- The ship is not a fishing vessel, is used only to carry passengers or cargo for payment and is registered in an EU member state or on an equivalent UK register
- You are not a public sector employee
- You have not claimed split-year treatment on that income
- The allowance is set only against your seafarer employment income, not against any other income you have.
- You cannot claim it in the same year as the Fisher Tax Credit.
- It is an allowance given at your highest rate of tax, so the saving is bigger if you pay the higher rate. You claim it through Revenue myAccount or on your return.
How to apply
Applications go through Revenue. The official page has the full eligibility rules and the application itself.
Go to the official page →Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.
Questions people ask
How many days at sea do I need for the Seafarers' Allowance?
At least 161 days at sea on a qualifying voyage in the tax year. A qualifying voyage begins or ends at a port outside Ireland.
How much is the Seafarers' Allowance worth?
It is a €6,350 income tax allowance set against your seafarer earnings, so the cash value depends on the rate of tax you pay on that income.
Can I claim it with the Fisher Tax Credit?
No. You cannot claim the Seafarers' Allowance and the Fisher Tax Credit in the same year.
How do I claim it?
Through Revenue myAccount if you are a PAYE worker, or on your Form 11 through ROS if you are self-assessed.
Related guides
- Fisher Tax Credit
- Sea-going Naval Personnel Tax Credit
- Flat Rate Expenses
- Small Benefit Exemption
- Remote Working (e-Working) Relief
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